Page 398 - Small Business IRS Training Guides
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Contents


                              Topic                                                                                                                                                                     See Page




                               Overview ............................................................................................................................................................. 13541-1

                               Prior Tax Law ...................................................................................................................................................... 13541-3
                               New Tax Provision .............................................................................................................................................. 13541-3

                               Audit Considerations ........................................................................................................................................... 13541-4

                               Summary ............................................................................................................................................................. 13541-4



























































                            73233-102                                                                                 13541-2                                                                Tax Cuts and Jobs Act
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